In the European Green Deal and the Climate Act, the European Union has committed itself to achieving climate neutrality by 2050. This goal is to be achieved by joint efforts of all economic sectors, including forestry and its downstream sectors. One way to attain this goal is the effective and sustainable use of forest biomass for energy production. This article aims to quantify the potential of forest biomass resources for the production of electrical and thermal energy based on official departmental statistics, the current legal framework for forestry and the environment, and research results in the context of an extreme change in the raw material base due to the ongoing calamity caused by the spread of insect pests in the Czech Republic. This extreme can classify as a significant risk to the security of the energy supply from renewable sources in the event of oversizing new installed energy production from renewable sources. Based on data and calculations, an overall annual volume of dendromass available for energy production in the Czech Republic for the period extending to 2036 was quantified at the value of 13.473 million tons per year. Consequently, it is clear that the overall dendromass resources for energy production in the Czech Republic are not sufficient to achieve the EU’s ambitious objective.

The article discusses the issues of effectiveness of the FSC (Forest Stewardship Council) and PEFC (Programme for the Endorsement of Forest Certification) certification systems in relation to enterprises and the level to which the systems which present sustainability as a part of their ethos are accepted by consumers. The justifiability and topicality of this issue result from the increasingly strong interest in sustainability of the society as a whole as well as from the long-term vision of sector policies with respect to meeting the objectives of sustainable development. The increasing demand for natural resources exerts pressure on our planet. Sustainability is hence essential for our future and has long been in the centre of the European project. Its economic, social and environmental aspects which form the common objective of society have been acknowledged in EU agreements. A principal document of a global nature is the 2030 UN Agenda for Development, a sustainability programme which has the sustainability of forest ecosystems established in its Goal 15: Protect, restore and promote sustainable use of terrestrial ecosystems, sustainably manage forests, combat desertification, and halt and reverse land degradation and halt biodiversity loss. Visions, direction and goals of sustainable development have also been stipulated in the Paris Agreement on climate change (COP21), in the Addis Ababa action programme and in The Future We Want declaration, namely in its Chapter II, which appeals to enterprises and industries for developing strategies which would contribute to sustainable development. This study aims to analyse and assess the justifiability of the existence of certification systems in relation to processing operators and end consumers in the Czech Republic. From the results of the study, it can be concluded that, despite the strong representation of selected certification systems in the Czech Republic, their effectiveness in economic, social and environmental terms is not perceived exclusively positive by businesses and consumers.

The current requirements put on the Member States of the European Union (“EU”) in the area of sustainability and climate-neutral economy through strategic visions such as “Agenda 2030” or “A Clean planet for all” demonstrate the increasing need for quick identification of the changes required in the use of renewable and nonrenewable natural resources. Forests are a particular specific area of such changes. They represent a part of the ecosystem that is important for society from the economic, social, and environmental perspectives. Current climate changes have had a negative effect on the state of forestry in the Czech Republic and have raised many questions of how to ensure its sustainability. Besides the changes in forestry, the situation has also affected the sector primarily depending on the production function of forests and whose coexistence is conditioned. Taking specific sectors as examples, the article presents some prospects that could result in more efficient use of resources and defines potential synergic effects. Analyses of primary and secondary information sources were used to create preferential models (the term “preferential” in the context of the article represents opportunities through which it is possible to achieve an improvement in competitiveness and market advantage over the current model of wood processing and timber trade in the Czech Republic. The model works with potential perspectives and respects the challenges in the field of sustainable development) of timber and wood raw material production and processing and preferential and of economic efficiency (the term “efficiency” in the article represents the technical efficiency of the use of resources to achieve maximum economic benefit and added value. The aim is to increase the economic potential of individual sectors of primary and secondary processing in relation to timber sources) of woodworking businesses. The production model indicates that the energy use of wood, the expansion of the production mix in construction, the use of biomass and digestate in agroforestry, and the logging waste recovery are the most prospective sectors. The model presenting preferential areas in the woodworking industry development with respect to sustainability identified the need to increase associated production and material efficiency in construction and energy sectors, as well as insufficient activity of the sectors associated with technological innovations, FSC and PEFC certification prospects, bioeconomy and circular economy, a considerable need for wage growth in the sector and increased use of the existing production capacities by both domestic and foreign sales.

This regional project case study deals with the limiting factors of economic efficiency in the production of forest energy wood chips. The evaluation of production efficiency made use of data obtained from the Lesy města Brna, a.s. (Forest of the City of Brno, Corp.), which were subjected to two static methods of investment evaluation: an analysis of the tipping point and determination of the limit of variable costs and a dynamic modified tipping point analysis using cash flow (i.e. cash break even analysis). The results have confirmed an established hypothesis, namely that the decisive factor in the profitability of the production of forest energy wood chips hinges on the costs incurred in the gathering of raw material and the distribution of the produced chips. The results include a further limiting factor: transportation costs to the final consumption location. The output of the study is a recommendation that the concentration of residual forest materials not exceed a distance of 250 m from the place of production to the point of disintegration and that the transport distance of energy chips not exceed 50 km from the place of disintegration to the final consumption point. These limiting values help quantify the full internal costs per cost unit, full internal cost profitability, total revenue profitability and annual profitability expressed in terms of fixed assets depreciation without factoring in financial aid.

Uganda possesses natural rainforests that serve enormous environmental ecosystems and biodiversity services. Moreover, the country is known for its various tropical rainforest hardwoods, birds, and animal species. Over the years, the trend in the natural forest land has declined at an alarming rate; hence need to investigate the possible drivers. The loss of such biodiversity and ecosystems risks desertification and extreme climatic condition. As the world moves towards Zero Deforestation 2030, understanding the determinants of deforestation and forest degradation is paramount. Therefore, the main objective of this study was to understand the impact and relationships between net forest conversion, energy emission, agriculture, and forest production of Roundwood. We used data from FAO for the period 2004-2016. Using the ADF and KPSS test, we checked for the unit root presence in the variables. Also, the study used two different regression models: multiple linear regression and dynamic linear model. To analyze the determinants of deforestation, we used net forest conversion in Uganda. There was 94 % variation in the dependent variable (Net Forest conversion). The outcome of the dynamic linear regression showed that agriculture and energy emission positively impact net forest conversion. Based on our findings, this study recommended the modernization of agriculture by the government of Uganda to stop cutting down the forests on a big scale. Also, the study suggested that the government strictly legislate Roundwood and wood fuels/charcoal and firewood to reduce huge dependency on forests toward Zero-Deforestation by 2030. If well-structured and implemented, government policies could solve the unnecessary over dependency on the rainforest, the heart of the region's climatic conditions.

This article presents a doctrinal legal analysis of judicial practice concerning criminal tax offences in the Czech timber trade, with a primary focus on VAT fraud. Court decisions were examined thematically to identify key categories of fraud schemes, recurring evidentiary challenges, and patterns of judicial reasoning. Administrative and regulatory frameworks, such as the EU Timber Regulation (EUTR), have played only a marginal role in Czech judicial practice, with a single decision explicitly referring to the EUTR. The findings highlight how courts rely on indicators such as fictitious supply chains, economically irrational transactions, and incomplete documentation to establish fraudulent intent. The study contributes to a better understanding of judicial reasoning in tax fraud cases and offers evidence-based recommendations for strengthening enforcement practice. The article focuses on Criminal Tax Law, i.e. examples of tax fraud in the timber trade that were not dealt with by the tax authorities as administrative offences but were assessed as criminal tax offences falling within the jurisdiction of criminal courts. Criminal Tax Law is a subfield of Czech Tax Law dealing with criminal activity in the area of tax and fee administration. (Lichnovský et al. 2020). The article contains all court decisions in the field of Criminal Tax Law dealing with the issue of timber trade. The article deals only with the criminal law aspects of tax law. No other court decisions were found in the Automated Legal Information System (ASPI). The ASPI legal information system contains only one court decision relating to the EUTR Regulation, which is cited below. Criminal cases in the field of forestry and timber industry constitute only a small part of the entire criminal tax law. In terms of the method of committing the criminal activity (issuing fictitious invoices, fictitious deliveries of goods), these are common frauds common to all economic activities.